Post by account_disabled on Jan 25, 2024 9:55:35 GMT
Cesar Asfor Rocha Advogados, there are many litigations of this type in Brazil, burdening airlines with “considerable” legal liabilities. For him, the application of the CDC worsened the situation. From this text, as the concept of “provision of services” is the material core of tax jurisdiction, when defining its material limits, it must be preserved and maintained according to its basic meaning, that is, according to the criteria adopted by the Private right. Therefore, the meaning to be attributed to the term legally qualified as provision of services , by the Constitution, for the exercise of jurisdiction by municipalities, must be that which the Private Law legislation designates, constructed in articles 593 et seq. of the Civil Code.
In Private Law, the service provision contract is Buy Phone Number List characterized by the presence of the following elements: the provider (or debtor) who is contracted to provide services (i), the borrower (or creditor) in favor of whom the service is provided ( ii); the object, which is the provision of services, work or lawful activity, material or immaterial (iii) and; the payment of consideration (iv). It should be noted that contracts subject to labor laws or special rules are not covered by the Civil Code. It is in this particular context that identifying the place where the service is provided, connected to the providing establishment, requires knowing the “cause” of the legal transaction or the business purpose of the “service contract”, in accordance with article 114 of the CTN.
And this prescribes that the triggering event for the tax obligation only occurs when that event takes place in the social world that meets the necessary and sufficient conditions described in the hypothesis of tax incidence. Complementary Law 116/2003, firm in this specification purpose, in article 1, provides that the ISS “has as its triggering event the provision of services included in the attached list ” and, according to paragraph 4, “the incidence of the tax does not depend on the name given to the service provided”. Therefore, there is a regime based on the prevalence of substance over form, alongside the location criterion of the providing establishment, confirming the “legal cause” as essential.
In Private Law, the service provision contract is Buy Phone Number List characterized by the presence of the following elements: the provider (or debtor) who is contracted to provide services (i), the borrower (or creditor) in favor of whom the service is provided ( ii); the object, which is the provision of services, work or lawful activity, material or immaterial (iii) and; the payment of consideration (iv). It should be noted that contracts subject to labor laws or special rules are not covered by the Civil Code. It is in this particular context that identifying the place where the service is provided, connected to the providing establishment, requires knowing the “cause” of the legal transaction or the business purpose of the “service contract”, in accordance with article 114 of the CTN.
And this prescribes that the triggering event for the tax obligation only occurs when that event takes place in the social world that meets the necessary and sufficient conditions described in the hypothesis of tax incidence. Complementary Law 116/2003, firm in this specification purpose, in article 1, provides that the ISS “has as its triggering event the provision of services included in the attached list ” and, according to paragraph 4, “the incidence of the tax does not depend on the name given to the service provided”. Therefore, there is a regime based on the prevalence of substance over form, alongside the location criterion of the providing establishment, confirming the “legal cause” as essential.